Ledger



(No Model.)

J. E. DBPUE. LEDGER, SALES, AND BILLING BOOK. No. 469,549 Patented Feb. Z3, 1892.

INVENTOI? (s /3 BY M ATTORNEYS f/uy/ ,$.52 if 5. a l m w/z 54, w s w w. m 1 1 1, 'rtl a. bmwn .M m .M w am L M M l" M m u m., wefm., ou m ou Tn a .m i t .t nu. u w c M M m ,v m M .B M A m m lznm f 1 m R R m G h E G m m m m L z L L L W/ TN'E SSE S 6W/Mza 6. ed Q) uUNITED STATES PATENT EEICE.

JAMES E. DEPUE, OF OAKLAND, CALIFORNIA.

LEDGER, SALES, AND BILLING BOOK.

SPECIFICATION forming part of Letters Patent No; 469,549, dated February 28, 1892.

Application liled November l2, 1891. Serial No. 411,652. v (No model.) l

T all whom, t may con/cern.-

Be it known that I, JAMES E. DEPUE, of Oakland, in the county of Alameda and State of California, have invented a new and useful Improvementin aCom bined Ledger and Sales- Book and Billing-Book, of which the follow' out in the claims, and whereby, while I do away with a multiplicity of books and lessen thelabor of the book-keeper, the keeping and the rendering of accurate accounts is greatly facilitated.

Reference is to be had to the accompanying drawings, forming a part of this specification, in which similar letters of reference indicate corresponding parts in all the ligures.

Figure l represents a View in perspective of my improved book thrown open 3 Fig. 2, a transverse section of the same closed; and Fig. 3 is a face view of one of the main or entry sheets detached or before it is bound up in the book.

A indicates the book, which may be of an y convenient size and shape, bound in any desirable manner. It is made up of or contains two classes of leaves bound together-namely, a series of main or entry leaves B,of peculiar construction, and a series of intervening transfer or copying leaves C in successive order with the main sheets, so that a press-copy may be taken of the writing on the main leaves. Each main or entry sheet B has its inner end portion ruled to form a column consisting of any'number of ledger-spaces-that is, general ledger entry blanks or spaces b, one below the other, and which, as shown'in' the drawings, may have a heading marked Ledger over each of them. The rest or main and front portion of said sheet has opposite each ledger space b a space c corresponding to the leaves in a sales-book or a bill-head book, and each of which may be ruled, as the blanks in such books usually are to enter the usual items of the-account, dates of delivery, and separate charges or amounts of the several items carried ontin the ri ghthand ruled marginal portion of said space c. The upper portion of these spaces c or blanks has the usual or any suitable heading, including, for instance, the place and date of the bill, name of the business-house rendering the bill, and blank for entry of the name or names of the party or parties to Whom the goods have been sold. Each of said spaces c also bears a special number printed thereupon in copying-ink.

Each space portion c of each sheet B is designed to be detached and removed,when desired, from its respective ledger portion I) to make it. presentable as a bill, leaving the ledger portions b of the sheet undisturbed in the book. To facilitate the removal I perforate the sheet A bya vertical row of perforations s to separate the several ledger-spaces l) from the bill spaces or portions c, which latter are separable from one another by horizontal rows of perforations s', whereby an account or bill when filled up can be readily removed from the page-sheet. ing the bill or bills, however, from any of the sheets B, I lay over it the copying-sheet U, which belongs to it, and take a press=copy on said sheet C of the account or written matter thereon. This copying-sheet C, bound up in the same book as the main sheet or sheets B, will then show on the face of it for future ret'- erence, as required, a general ledger account copied from the portion or portions l) of the main sheet B, and a personal ledger or sales account and itemized bill or bills pertaining to such portions copied from the portion or portions c of the sheet B, after which the original account C, which forms a ready-made bill, may be detached from the sheet B for presentation to customers, as required.

I thus make the one book A form a general ledger, a personal ledger or sales-book, and a billing-book, tothe great saving of time, labor, and multiplicity of books and wit-h increased convenience as regards inspection, handling, and 'writing up of the ordinary separate books and bills. There is alsoa great saving of expense for stationery by the use of myimprovement, and business generally is expedited, in-

asmuch as there is no separate ledger to write up from the personal ledger or sales-book and no separate bills to make out; but by myimprovement the bill will be ready to detach and present at any moment when the customer Before detach- IOO calls for it without loss of time, while a clear record will be keptof it on the copying-sheet. Each of the separated accounts or bills C bears its own special number, which number is copied or impressed upon the copying-sheet when the copyis made, and when it is desired to refer from the detached bill to the copied account it is only necessary to consult the number of the detached bill and then turn to the corresponding number of the copy in the account book, the inconvenience of being obliged to refer to a special index, which is the usual method, being thus. saved and avoided.

I am aware that copying-leaves have heretofore been bound up in account-books, and this I do not claim as my invention.

Having thus described my invention, what I claim as new, and desire to secure by Letters Patent, is-

l. A combined general ledger, sales-book, and billing-book consisting of a series of leaves B, each having a column or series of ruled ledger blanks or spaces Z) on its inner end and a corresponding series of perforated separable and ruled account-blanks c on its outer end or portion respectively opposite the ledger blanks or spaces, and a series of copying leaves or sheets C, bound 'up in successive order with the leaves B, substantially as specified, whereby separate general ledgers, separate sales-books, and separate billing-books or bill-heads are dispensed with and readymade. bills are provided, as set forth.

2. The leaves B, each having a column or series of ruled ledger blanks or spaces b on its inner end and a corresponding series ot account blanks or spaces e on its outer end or portion respectively opposite the ledger blanks or spaces, and the copying-leaves C, alternately arranged between leaves B, said account-blanks c heilig separable from each other and from the ledger blanks or spaces by vertical and horizontal perforations, substantially as specified.

3. The main or entry leaves or sheets B, each having a column or series of ruled blanks or spaces Z9 on its inner end and a corresponding series of account blanks or spaces con its outer end or portion respectivelyopposite the the ledger blanks or spaces, with. copyingleaves C, alternately arranged between the leaves B, each of said account-blanks bearing a different number made or printed in copying-ink and each account-blank being separable from each other and from the ledger blanks or spaces by vertical and horizontal rows of perforations s s', essentially as described.

JAMES E. DEPUEl Witnesses:

E. M. CLARK, EDGAR TATE. 

